会计观念

传统的会计观念和方法已经不适应现代管理的要求。

Conventional accounting concept and method haven 't adapted the request of modern management .

在文章的第四部分，着力研究解决ERP环境下企业会计业务流程重组的具体实施方案，通过对会计观念、会计机构以及会计信息处理三部分地重组，完成了具体的方案设计。

In the part four of this dissertation , the concrete implementing scheme of accounting business process reengineering based on ERP is well investigated through the reengineering of the accounting concept , organization and information processing .

更新会计观念适应改革形势

Renewing Accountants Concept to Suit for Reform Situation

公允价值的提出，引起了诸多会计观念的变革，其中从成本计量变为价值计量便是重要变革之一。

The advancing of fair value caused changes in accounting idea , transforming from cost measuring to value measuring .

本文从知识经济对管理会计观念、管理会计方法及管理会计内容等方面所带来的变化出发，探讨了知识经济时代管理会计的创新与发展方向。

From Knowledge Economy change Management Accounting idea 、 methods and contents and so on , this article discusses innovation and develop way of management accounting in times of Knowledge Economy .

随着社会责任会计观念上和内容上的发展，建立中国特色的社会责任会计是我国的当务之急。

With the development of the social responsible accountant in people ′ s mind and its contents , it is very urgent to set up social responsible accountant with the Chinese characteristics .

而传统会计观念制约了会计职业判断能力的发展，会计人员业务素质也影响了会计职业判断能力的提高。

The traditional accounting ideas restrict the development of accounting occupational judgement ability . At the same time , the accountants ? professional quality also has an effect on the improvement of accounting judgement ability .

应改革现行的财务会计观念与模式，增设待转股本准备科目，以适应企业经理人参与现代企业剩余索取权分享的现实。②客户数据库建立与查询；

The current financial and accounting idea and mode should be reformed , and the subject of " capital stock reserve " should be added under the reality that the manager of enterprise is sharing the residual demand .

为此，应革新现行的财务会计观念与模式，建立非股东所有者的新概念，使之适应企业经理人参与现代企业剩余索取权分享的现实。

Therefore , in order to adapt to the business environment where executives participate in the sharing of claim to firm 's residue , the current financial accounting concepts and model should be reformed , and the new concept of non-shareholder owners should be built .

传统的会计利润观念已成为中国经济发展的桎梏，要有一个新观念，新办法，解决和克服困难。

Traditional accounting view has become a bar for Chinese economy .

浅谈高职会计教学观念的转变

Change in teaching ideas in accounting in the higher vocational education

浅谈我国高等会计教育观念的转变

On the change of the idea of higher accounting education

改革开放以来会计责任观念的传承与演进

The Inheritance and Evolution of Concepts of Accountability since China 's Reform and Open-up

文章拟就高等会计教育观念面临的挑战，作一粗浅分析，以期引起同仁关注和研究。

The article makes a brief analysis of the challenges facing higher accountancy education , hoping to arouse concern and study of colleagues .

发达的金融市场、公司组织形式和公司会计主体观念要求计算资本成本（包括负债资本成本和股权资本成本），从而产生了股权资本成本的构想。

The developed financial market , corporate organization and accountant-centred corporate conception require that corporate calculate capital cost , including cost of capital in debt and cost of stock capital , hence the construction of stock capital cost .

随着我国加入WTO，大量国外的会计思想和观念逐渐涌入我国，越来越多的国外会计师事务所将进入我国的会计市场开展会计服务业务。

As our country joins WTO , a large amount of foreign accounting thoughts and ideas pour into our country gradually , The accounting market that more and more foreign accounting offices will enter our country launches the accounting service item .

知识经济时代的会计人才管理观念

The Sense on Management of the Qualified Accounting Personnel in the time of the Knowledge-economy

管理会计的创新观念正日益深入到企业经营管理的各个领域，极大地促进了企业管理的改革与发展。

The new idea of management accounting is increasingly deep into each realm of business enterprises , which deeply promoted reform and development of the business management .

会计时代与理财观念

The era of accounting and the sense of financial transactions

论人力资本理念下的现代企业会计理论模块与观念构架

On theoretical Module and Concept Structure of the Modern Enterprise Accounting under the Theory of Manpower Capital

分析了我国开展森林资源资产会计核算存在的观念误区，提出了森林资源资产会计核算的总体思路和应注意的几个关键问题。

They also give analysis to the misunderstanding in the current accounting system of forest resource in China and point several key issues that we must pay attention to .

同时与会计目标、会计观念等相适应的资产范围的扩大、资本的确认、计量等一系列问题，又使会计的发展创新拥有了更为广阔的空间。

And a series of the problems of the enlargement of the assets scope fitting in with the accounting target and accounting conception , and the confirmation and measurement of the capital , etc. make the development and innovation possess broader space .

基于我国特殊经济发展环境，固定资产减值准备会计的引入，对我国传统会计观念造成很大冲击，引发了许多新的会计问题。

The introduction of fixed asset value reduction preparation accounting into China has produced a big impact on the traditional accounting in the country and induced many problems in accounting practice .

研究起始于对会计假设、目标、对象以及会计基本观念的考察，主要是研究它们是否具备了会计要素设置逻辑演绎的充分必要条件。

The research starts with an investigation of the accounting postulates , objectives , targets and basic accounting viewpoints ; the research is focused on ascertaining whether they possess sufficient and necessary conditions for Elements of Financial Statements to set up logical derivation .

其次论述了产权理论对会计理论、会计技术方法和会计人员思想观念等诸方面的影响和挑战。

Second , this article discusses the equity theory ' influence on and challenge to the accounting theory , accounting technique and accountants ' thinking concept .

变革高等会计教育模式，必须首先变革会计教育的观念和目标，这是会计教育模式变革的前提条件，其主要内容包括：教学模式和教学方式的变革；

The change of models of higher accountant education is first the change of ideology and objectives , which forms the prerequisite condition . It includes the change in teaching patterns and approaches ;

会计教育改革取得成功的前提和关键是会计教育观念上的改革。

The premise and key to succeed in accounting education reform is to reform the accounting education concept .

高等会计教育改革的思考&兼论知识经济对会计教育观念的影响

Reflections on Reforms in Higher Accountancy Education & as well as influence of knowledge economy on the concept of accountancy education

本文认为，会计界应该反思现有的会计理论，改变会计计量观念和财务报告模式。

This paper suggests that the accounting field should reconsider the accounting theory and liberate the accounting measurement conception and financial report pattern .

为应对这种挑战，提出了会计教学必须从根本上改变传统教学模式，更新会计教学观念，确立新的学习和教学观念以及目标，营造丰富多彩的学习环境，促进学生主动学习。

To face the challenges , traditional accounting teaching mode must be substantially changed , accounting teaching perspectives must be renewed , and new teaching and learning perspectives and objectives must be established to provide rich learning environment and promote active learning .